State & Local

  • December 04, 2024

    Ohio Clarifies Sales Tax Exception For Food Manufacturing

    An Ohio sales and use tax exception for property used in manufacturing applies to cleaning supplies used in food production and not just cleaning supplies used in the production of dairy products, the state Department of Taxation clarified in adopted regulatory amendments.

  • December 04, 2024

    Ind. Tax Board Says Waste Hauler's Equipment Not Taxable

    An Indiana-based waste management company was wrongly assessed personal property tax on front-end lifts attached to its garbage trucks, the state's Board of Tax Review said.

  • December 04, 2024

    Sunoco Not Owed $2.6M NY Tax Refund, Tribunal Affirms

    Sunoco affiliates cannot include oil sales to third parties intended as inventory exchanges when computing the company's business activity allocable to New York, the state Tax Appeals Tribunal ruled, affirming the state's denial of a $2.6 million refund.

  • December 04, 2024

    Mich. Justices Pan Due Process Claim In Tax Appeal Dispute

    Two Michigan Supreme Court justices expressed skepticism Wednesday toward a packaging company's arguments that its due process rights were violated when an assessor's notice of a tax exemption denial didn't provide all the information the business needed to appeal.

  • December 04, 2024

    Block's Tax Refund Should Be Voided, Atlanta Tells Ga. Court

    A Georgia trial court erred when it found that Block, the financial services and mobile payments company, was due a $330,000 occupation tax refund from the city of Atlanta, a lawyer for the city told an appellate panel Wednesday.

  • December 04, 2024

    Ala. Dept. OKs Regs To Implement Tourism Project Tax Breaks

    The Alabama Department of Revenue adopted regulations to implement recently enacted tax rebates for companies that operate qualifying tourism projects, according to a notice published by the state Legislative Services Agency.

  • December 04, 2024

    Reed Smith Adds State Tax Partner To San Francisco Office

    Reed Smith LLP added a partner to its national state tax practice who will work out of its San Francisco office, according to the firm.

  • December 04, 2024

    Ind. Tax Board Cuts Valuation Of Self-Storage Property

    An Indiana storage unit facility's $1.06 million valuation was reduced after the state Board of Tax Review determined it should revert to the prior year's assessment of $915,000 because the owner and county assessor failed to accurately appraise the property.

  • December 04, 2024

    Oracle Can't Seek Fla. Tax Refunds Without Repaying Clients

    Oracle can't obtain refunds for Florida state and local taxes that it improperly collected on sales of electronically delivered software to three businesses because the company didn't reimburse those customers first, a state appeals court ruled Wednesday.

  • December 03, 2024

    Calif. Furniture Chain Owner Owes Fraud Penalty, OTA Says

    The owner of a California furniture stores chain committed sales tax fraud, and the relevant tax agency was correct in charging him a 25% fraud penalty and in finding he had more than $6.4 million in unreported taxable sales, the state Office of Tax Appeals ruled.

  • December 03, 2024

    Calif. Senate Bill Seeks To Shield Tips From Income Tax

    California would exclude tips from gross income for state personal income tax purposes under a bill introduced in the state Senate.

  • December 03, 2024

    Calif. OTA Denies Architect Firm's R&D Tax Credit Claim

    The California Office of Tax Appeals denied an architectural firm's claim of research and development tax credits, saying the firm failed to substantiate the amount of time its employees dedicated to qualifying research activities.

  • December 03, 2024

    Calif. Bill Seeks Constitutional Amendment To Curb Tax Hikes

    California would declare state lawmakers' intent to amend the state constitution to limit the state and local governments' power to raise taxes as part of a bill introduced in the Assembly.

  • December 03, 2024

    Calif. OTA Says LLC Interest Sale Invalid For Tax Purposes

    A sale of limited liability company interest between business partners in California can't be used to offset cancellation of debt income stemming from a Texas apartment complex that the LLC owned, the California Office of Tax Appeals ruled.

  • December 03, 2024

    Calif. OTA Rejects Subtraction For Pension, Annuities

    A California taxpayer isn't entitled to a subtraction adjustment for pension and annuities earned outside the state, because the pension money put the taxpayer in a higher bracket, the state Office of Tax Appeals said in a ruling released Tuesday. 

  • December 03, 2024

    Fried Frank Adds Goodwin Procter Tax Pro As Partner In NY

    Fried Frank Harris Shriver & Jacobson LLP announced Tuesday that a Goodwin Procter LLP tax and business law partner has joined the firm and will serve as a partner in Fried Frank's tax department in New York.

  • December 03, 2024

    Ark. Revenues Through Nov. Outpace Estimate By $11M

    Arkansas' net revenue collection from July through November beat forecasts by $11 million, according to the state Department of Finance and Administration in a report released Tuesday.

  • December 02, 2024

    Novo Nordisk Loses Research Credit Tax Fight In Calif. OTA

    Novo Nordisk must include a former affiliate's research expenses from the year it wound down when determining the corporate group's California research credits for later years, the state's Office of Tax Appeals ruled in an opinion released Monday that upheld a $670,000 tax assessment.

  • December 02, 2024

    Calif. OTA Says City Must Share $1.2M Jet Fuel Tax Revenue

    A California city must reallocate $1.2 million in use tax revenue received from sale of jet fuel to several other cities, the state Office of Tax Appeals ruled in an opinion released Monday, despite the city's claim that tax revenue should be allocated to the seller's place of business.

  • December 02, 2024

    Cargo Facility Merits Property Tax Break, Mass. Justices Told

    A property leased from the Massachusetts Port Authority to a for-profit cargo enterprise is exempt from property tax because the facility serves a public purpose, the lessee told the state's highest court Monday, urging reversal of a tax board decision.

  • December 02, 2024

    A&O Shearman Tax Pro Jumps To Hogan Lovells In DC

    Hogan Lovells said Monday that it has brought on a former Allen Overy Shearman Sterling tax partner who specializes in spinoffs, cross-border deals and other corporate transactions.

  • December 02, 2024

    Ohio Tax Dept. Finalizes Rules Defining Transient Guests

    Individual rooms set aside for sleeping in a stand-alone structure are considered sleeping accommodations, the Ohio Department of Taxation clarified in a finalized rule Monday.

  • December 02, 2024

    Ala. Dept. Says Couple With Other State Wages Not Domiciled

    A couple was not domiciled in Alabama in 2018 after attaining wages from several other states and using a Texas address for important documents, the Alabama Tax Tribunal ruled.

  • December 02, 2024

    Vt. General Revenue Collection Up $103M From Last Year

    Vermont's general revenue collection from July through October increased by $103 million from the same period last year, according to the state Agency on Administration.

  • December 02, 2024

    Maine Beating Tax Estimates By 8.7% Through October

    Maine's October general revenue collections exceeded estimates by $25.1 million, boosting the state's coffers through the first third of the fiscal year to $157.1 million, or 8.7%, over budget, according to a report by the state Department of Administrative and Financial Services.

Featured Stories

  • Conn. High Court Snapshot: Bank Regulation, Workers' Comp

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    When it convenes for the third term of the season, the Connecticut Supreme Court will hear cases that could affect the scope of the state banking department's authority to determine its own jurisdiction and clarify a workers' compensation benefits law.

  • Tax-Exempt Benefit Regs Would Give Tribes Overdue Power

    Kat Lucero

    Recently proposed regulations on tribal general welfare benefits would grant tribes sole discretion to determine which programs and services are tax-exempt benefits and, if finalized, would fulfill the long-overdue purpose of a 2014 law meant to give them more deference.

  • The Tax Angle: Tax Prom, 25 Years Of TIGTA

    Stephen K. Cooper

    From a look at the Tax Foundation's 87th annual Tax Prom celebration to the Treasury Inspector General for Tax Administration marking 25 years in operation, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

Expert Analysis

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • California Supreme Court's Year In Review

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    Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.

  • Meeting A New Tax Across The River: SALT In Review

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    From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.

  • States, Taxes And Scorecards: SALT In Review

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    From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • So You Want To Move Your Law Practice To Canada, Eh?

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    Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.

  • Promoting Diversity In The Selection Of ADR Neutrals

    Excerpt from Practical Guidance
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    Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.

  • Considering Chevron's End Through A State Tax Lens

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    States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.

  • Kentucky Tax Talk: Finally Better Online Records At Revenue?

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    The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.

  • Striking A Balance Between AI Use And Attorney Well-Being

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    As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.

  • Overreach In Texas And An Acronym In Peril: SALT In Review

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    From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Judiciary Can Minimize AI Risks In Secondary Sources

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    Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.